The tariff classification of a woman’s sweater from China.

N059941 May 28, 2009 CLA-2-61:OT:RR:NC:TA:359 CATEGORY: Classification TARIFF NO.: 6110.30.3020 Ms. Jenny Helm Gear For Sports, Inc. 9700 Commerce Parkway Lenexa, Kansas 66219 RE: The tariff classification of a woman’s sweater from China. Dear Ms. Helm: In your letter dated May 4, 2009, you requested a classification ruling. Your sample is being returned as requested. The submitted sample, style G7037, is a woman’s sweater that is constructed from 75% polyester, 13% nylon, 12% cotton chenille knit fabric. The outer surface of the fabric measures 9 or fewer stitches per 2 centimeters in the direction that the stitches were formed. The garment features a ribbed mock turtleneck, long sleeves with ribbed edge cuffs, a full front opening with a zipper closure, front kangaroo style pockets at the waist and a ribbed edge bottom. An embroidered logo is on the left front at the bottom. You suggest classification under subheading 6110.30.3059. For style G7037, based upon stitch count, the garment is more specifically provided for as a sweater under subheading 6110.30.3020. The applicable subheading for the sweater will be 6110.30.3020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters: women’s. The duty rate will be 32% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Francine Vivona-Brock at 646-733-3049. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division